Chapter X PROCEEDINGS

Power of Commissioner and other authorities to take evidence on oath, etc.

The Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Commercial Tax Officer or an appellate authority or a revisional authority shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V of 1908), when trying a suit, in respect of the following matters, namely:—

1. (a) enforcing the attendance of any person and examining him on oath or affirmation;
2. (b) compelling the production of documents and accounts;
3. (c) issuing commissions; and
4. (d) such other matters as may be prescribed.

Exclusion of Period in some Cases Exclusion of Period in some Cases. — In computing the period of limitation prescribed for any appeal or application or for any other proceeding under this Act, the time during which the order complained against remained suspended by the order of any court of law or under any stay order, shall be excluded.